Summary: Long considered a key driver of the U.S. economy, middle market companies entered 2009 eying thrift and discretion over expansion and growth. Facing the roughest economy in generations, these businesses are scaling back their forecasts and doing whatever it takes to remain vital during these extraordinary times.

To develop this study, Forbes Insights surveyed 150 key financial decision makers at middle market businesses (those with revenues of between $25 million and $1 billion). While numerous respondents expressed a surprisingly upbeat attitude, it was clear that the economy has put heavy pressure on their cash flow, causing many of them to move into austerity mode as they wait for the market to turn around.

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